Making the tax system less distortive in Switzerland

The tax burden in Switzerland is low in international comparison, largely reflecting the substantial non-tax compulsory contributions towards the health and pension systems which are managed by private institutions. Taxation of personal income and labour earnings is relatively high, whereas the taxation of consumption is low.

Related Documents

• Economic Survey of Switzerland 2011

Tax: the average tax burden on earnings in OECD countries continues to rise

The average tax and social security burden on employment incomes increased in 26 out of 34 OECD countries in 2011 according to the new OECD Taxing Wages publication. Tax payers in Ireland, Luxembourg, Portugal and the Slovak Republic were among those hit with the largest increases.

Dispute Resolution: Country Mutual Agreement Procedure Statistics for 2010

As part of its ongoing work on the mutual agreement procedure (MAP) under tax treaties, the OECD makes available to the public annual statistics on the MAP caseloads of member countries and of certain non-OECD economies. MAP statistics have now been released for 2010.

Related Documents

• 2007 Report: Improving the Resolution of Tax Treaty Disputes

Also Available

• Mutual Agreement Procedure Statistics for 2011

Country Mutual Agreement Procedure Statistics 2006-2010

Starting in 2006, the OECD has compiled annual statistics on the mutual agreement procedure (MAP) caseloads of all its member countries and of non-OECD economies that agree to provide such statistics. MAP statistics for 2006-2010 are now available.

Also Available

• Mutual Agreement Procedure Statistics 2006-2011

Taxing Wages - Information by Country

Taxing Wages - Information by Country

Dispute Resolution: Country Mutual Agreement Procedure Statistics for 2008 and 2009

As part of its ongoing work on the mutual agreement procedure (MAP) under tax treaties, the OECD makes available to the public annual statistics on the MAP caseloads of member countries and of certain non-OECD economies. MAP statistics have now been released for 2008 and 2009.

Related Documents

• 2007 Report: Improving the Resolution of Tax Treaty Disputes

Country Mutual Agreement Procedure Statistics 2006-2009

Starting in 2006, the OECD has compiled annual statistics on the mutual agreement procedure (MAP) caseloads of all its member countries and of non-OECD economies that agree to provide such statistics. MAP statistics for 2006-2009 are now available.

Switzerland moves towards substantial implementation of tax information exchange

Switzerland has signed a protocol to its tax treaty with the United States that incorporates the internationally agreed tax information standard. This is the 11th agreement for the exchange of information in tax matters signed by Switzerland that meets the OECD standard. The agreement with the United States continues the trend of agreements signed by Switzerland with its major economic partners. Of its 11 agreements, 10 are with OECD

「租税協力の強化は金融への信認回復を後押し」OECD事務総長

アンヘル・グリアOECD事務総長は、租税問題に関する透明性と情報交換を強化しようとする主要金融センターの動きは、国際租税協力における重要な前進であるとともに、G20サミットを来月に控え、12年以上に及ぶOECDの活動が強化されていることの歓迎すべき結果である、と述べました。